Law on the imposition of a special tax on alcohol-containing sweet drinks (Alkopops) for the protection of young people (Alkopopsteuergesetz-AlkopopStG)

Unofficial table of contents

AlkopopStG

Date of completion: 23.07.2004

Full quote:

" Alkopopsteuergesetz vom 23. Juli 2004 (BGBl. I p. 1857), which is defined by Article 6 of the Law of 21 December 2010 (BGBl. 2221).

Status:

Amended by Art. 6 G v. 21.12.2010 I 2221

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 1.7.2004 + + +) 

  

The G was decided by the Bundestag as Article 1 of the G v. 23.7.2004 I 1857. It's gem. Article 5 (1) of this Act entered into force on 1 July 2004. Unofficial table of contents

§ 1 Tax subject, tax subject

(1) Alcohol-containing sweet drinks (alcopops) are subject to a special tax on the protection of young people in the tax area (Alkopops tax). Tax territory is the territory of the Federal Republic of Germany without the territory of Büsingen and without the island of Heligoland. The alkopoptax is a excise duty within the meaning of the levy order. (2) Alkopops for the purposes of this Act are beverages

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also in frozen form-that

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consist of a mixture of beverages with an alcoholic strength by volume of 1,2% vol or less or fermented beverages with an alcoholic strength by volume of more than 1,2% vol with products in accordance with Article 130 (1) of the Law on the monopoly of the spirits,

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have an alcoholic strength by volume of more than 1,2% vol. but less than 10% vol.;

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Ready-to-drink mixed in ready-to-sell, sealed containers are bottled and

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as products under Section 130 (1) of the Branntweinmonopol Act are subject to the tax on spirits.

(3) As alkopops, industrially prepared mixture components of beverages as referred to in paragraph 2, which are contained in a common package, also apply. Unofficial table of contents

§ 2 Tax Tariff

The tax is measured according to the amount of alcohol contained in the alkopop. It is for a hectolitre of pure alcohol, measured at a temperature of 20 °C: 5 550 Euro. Unofficial table of contents

§ 3 Taxation, tax procedures

(1) For the manufacture, processing or processing, storage and transport of alcopops under suspension of taxation, for the creation of the alkopoptax and the date which is relevant for their design, for the person of the Subject to the provisions of paragraph 2, the rules applicable to the duty of the tax on the duty of the tax debtor shall apply to the tax debtor, the maturity, the exemptions, the tax relief and the tax relief, and subject to the second part of the tax procedure. The Branntweinmonopol Act and the implementing rules adopted for this purpose (2) For intra-Community traffic with alcopops and for the export of alcopops from the tax territory of other Member States, the rules applicable to the coffee tax in accordance with the Coffee Control Act and the relevant provisions shall apply. for the implementation of the Regulation. The first sentence shall also apply to carriage under suspension of excise duty in the tax territory, provided that the wine sector situated in the alkopops is in free circulation. Unofficial table of contents

§ 4 Use of income, distribution of income

The net additional revenue from the Alkopoptax is to be used to finance measures for the prevention of addiction of the Federal Agency for Health Education. The net increase in the amount of the alkopopper tax is derived from the difference between the rise of the alkopoptax and the reduction in the tax on spirits, which result from the introduction of the alkopoptax. The Federal Government is authorized to regulate the procedure for the calculation of the net multi-income by means of a regulation. Unofficial table of contents

§ 5 Report of the Federal Government on the impact of the law

The Federal Government reports to the German Bundestag on 1 July 2005 on the effects of the law on alcohol consumption by young people under the age of 18, as well as the market development of alcopops and comparable drinks.